tax amount payable

基本解释

Sales tax shall be stated at the tax amount payable in Renminbi under industrial and commercial consolidated tax .
营业税金项目以实际应交的工商统一税的人民币金额反映。
Nevertheless, the amount so deducted may not exceed the tax amount payable for the taxpayer's incomes from abroad as calculated according to the provisions of this Law.
但扣除额不得超过该纳税义务人境外所得依照本法规定计算的应纳税额。
Article 7 For a taxpayer who has obtained incomes outside the territory of China, the amount of individual income tax already paid outside China by him may be deducted from the tax amount payable.
第七条纳税义务人从中国境外取得的所得，准予其在应纳税额中扣除已在境外缴纳的个人所得税税额。

In a progressive tax system, that also means that the amount of tax payable will be smaller since tax rates tend to decrease with taxable income (with some exceptions, of course).
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Under the ACES scheme, the amount of tax payable by the oil companies increased when profits increased.
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Credits are dollar for dollar reductions in the amount of tax payable which means that they can make a fairly significant dent in your tax bill.
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